The investment income surcharge according to Form 8960 does not apply to capital gains related to sale of NUA shares (company shares withdrawn from a 401-k account), up to the 401-k withdrawal price. Line 5 of 8760 provides for this exclusion as explained in the form's instructions. TurboTax does not provide a means of entering the Line 5 exclusion via its Q &A. It can be entered manually, but then the return does not pass the check for electronic filing. I have alerted TurboTax to this problem in 2024, but no corrective action has been taken.
